For Council Tax purposes the definition of a caravan is contained within Part 1 of the Caravan Sites and Control of Development Act 1960 which states:
“caravan” means any structure designed or adapted for human habitation which is capable of being moved from one place to another (whether being towed, or by being transported on a motor vehicle or trailer) and any motor vehicle so designed or adapted, but does not include-
(a) any railway rolling stock which is for the time being on rails forming part of a railway system, or
(b) any tent
CARTER & ANOR. v SECRETARY OF STATE FOR THE ENVIRONMENT & ANOR.(1994) also confirms that it must be capable of being moved in a single piece.
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